4 Commits

Include renames

Author	SHA1	Message	Date
swaitsandClaude Opus 5.5	d7fa16e974	feat(arap)!: documents read their figures from standing lines; control accounts ... refuse hand entries (P4b S1, part A) Plan P4b (D-45), slice S1, the engine half: rules.md B-38. - ledger-core: every receivables or payables line carries its document (Ledger.line_docs: DocRef, Movement, DocTag), written by the document commands in the step that posts it, derived on replay from the existing document events (the role's account as it stood then; payments by the ordinal rule), copied onto a reversal's mirror. Ledger::stands_on; doc_state / invoice_state / bill_state (total, paid, outstanding, status Open/Partial/Paid/WrittenOff/Void, overdue days) as of any day; ar_aging / ap_aging read them, so reversed payments and voids are right. The control guard (add_line, add_line_fx, post_entry, register_recurring) refuses untagged lines on receivables/payables, exempting a reversal's mirror of a legacy line; replay never refuses. Bounds (kernel::running_bounds, bounds_kept) on payments and reversals; a document reversal never dated before its entry; deposit/payer accounts must be cash-like and hold no role. New API: receive_payment_with / pay_bill_with (PaymentDetails: instrument, reference), void_document / check_void_document, control_check, payments_recorded, standing_payments, replay_reverse_entry. Invoice.amount_paid/status remain only as derived caches for the MCP layer until part B. cashflow bill_splits reads payments from the tags. - ledger-store: journal feature document_standing (D-39 gated) for a payment accepted only because an earlier one was reversed; receive_payment_with / pay_bill_with (instrument journaled as entry.instrument_set, reference in the description), void_document; replay uses replay_reverse_entry; schema 15 drops the projection's amount_paid/status. Fixture p4-arap-before + golden figures written by the version before S1, adjudicated in arap_standing.rs. - ledger-gui: party card, cash "coming up" and company owed totals read doc_state as of today (late from the derived state). - Lean Documents.lean (control_agrees and friends); Kani bounds_check_matches_definition, bounds_kept_is_the_definition_on_books_in_bounds; rules B-38, B-18/B-23 amended; bookspec `older = true` for legacy hand lines; tests that hand-post to 1200/2000 post as replay or renumbered. Review fixes (both reviews of part A): - control_role_of guards only an account the role is assigned to or one holding its documents' lines (a chart's own 1200 Equipment or card at 2000 is free until a document posts there); payment accounts check other roles by holds_role (type-checked). The MCP tests that failed on the guard (oracle_mcp, spec_projects) pass unchanged. - standing_payments leaves out reversals (sorted, deduped); replayed tags match the movement's side; payments_recorded counts every payment event (tagged or not, Ledger.payment_events) and refuses overflow. - The record caches settled (paid + discounted + written off) and owed (Invoice/Bill.owed, never serialized): a void never reads as paid. - assign_role: receivables/payables refuse moving onto an account with untagged lines (RoleAccountHasHandLines) and, on their control account holding a balance, say DocumentRoleHoldsBalance (no hand entry named); B-23 reworded. The reversal-mirror exemption only takes a hand line off (even chain depth); putting it back is refused. - DocStatus Overpaid and Unattached; aging leaves out credit balances; ControlCheck.attention lists out-of-bounds and unattached documents. - stands_on counts a chain in order; indexes (doc_index, doc_accounts, order_pos, reversed_by) keep the derived figures linear. - Viewer reads a post-dated document as of its own date; one state per row. bounds_kept's side-crossing documented as intended. - Tests: ten new spec_documents scenarios, stronger proptests, store proptest arap_props (live = replay = snapshot at every date, closed months), fuzz ops void/payments with details, a GUI post-dated test; Lean Step.assign / Step.release with unattached_zero kept; model limits stated in docs/testing.md and B-38. Review fixes (CPA and engineering lenses): only an assigned role's account or one holding document lines is a control account (a chart's own 1200 asset stays free); a role can't move onto untagged lines or off document lines (Lean Step.assign); a void's cache never reads as paid; no Decimal sum panics; per-document indexes keep figures linear; a replayed tag matches its side; the feature gate counts payment events; a payment's reversal is never listed as standing; an overpaid document has its own status; the viewer keeps post-dated documents. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj	2026-10-24 09:17:42 -06:00
swaitsandClaude Opus 5.5	535874e0f3	fix(cash flow): a payment to a government is other operating, by its payee ... The P3 cutover review's open point 2: a state's LLC filing fee, booked to an organization-costs account (tax category organization_startup), read as "Cash paid to suppliers and employees". B-14 rule 5 sent a payment to class (g) only when every operating line's account was taxes_licenses, so the account, not the payee, decided. ASC 230-10-45-17, read in EY's guide that reproduces it (Statement of cash flows, July 2026, p. 43; the PDF re-fetched and its SHA-256 recorded in docs/spec/sources/fasb-asc.md), lists apart "(b) Cash payments to other suppliers and employees for other goods or services" and "(c) Cash payments to governments for taxes, duties, fines, and other fees or penalties". 45-25's classes name only income taxes (f) among the latter, so the rest are (g), other operating cash payments. A formation filing fee is rightly an organization cost (its account and tax line), and still a payment to a government: the payee is what 45-17(c) is about. So rule 5 now sends a payment's government part to (g): of an operating payment the structure classes (d), what went to a party with the government_agency or tax_agency role (the chain root's parties, so a reversal keeps its original's class) is (g), on any account; and, as before, a payment whose every operating line is on a taxes_licenses account is (g). Every party a government: the whole payment. A government and a supplier named together: the payment is split by their resolved shares (B-35), the government's part (g), the rest (d), since ASC 230-10-45-22 has "each separately identifiable source or each separately identifiable use" classed "on the basis of the nature of the underlying cash flows" (EY p. 44; quoted in fasb-asc.md; it names the three activities, read for 45-25's classes too as a CONVENTION). The government's part is the payment x its share / the whole, rounded half to even to the base currency's places, the rest exact, so the line still sums to the payment and a reversal mirrors it. Shares that don't resolve leave the whole payment (d). One naming no party is decided by its accounts. Receipts are untouched (a refund from a government stays (c)). No total changes, only which operating row a payment is in. Two limits, from the review of this change: a government selling goods or services (postage) is 45-17(b)'s supplier "for other goods or services", so the rule says, and the handbook tells the agent, to add such a payee as a vendor, never with the government_agency role (the books can't tell what a payment bought; the role says it). And payroll keeps its structure (CONVENTION): an entry with a line on the salary expense or a payroll payable control account, or on a pay tax category (salaries_wages, officer_compensation, employee_benefits, pension_profit_sharing), stays (d) whoever it names: withheld taxes remitted are the employees' pay, and the payables mix them with the employer's taxes, which a remittance can't tell apart. So a remittance to the IRS is (d) as it was before this change; the employer's payroll tax paid on its own expense account is a tax, (g). The first company's books have this case: their state filing fee moves from "Cash paid to suppliers and employees" to "Other operating cash payments" at every date once its entry names the state's agency with the government_agency role and its own entry is the one whose cash the statement lists (paid from the bank, or on a card that is a lender's credit, D-42, or by a member through the members' account while it is a financing account, B-14 rule 11, the way that fee was paid); charged to an operating-payable card, its cash leaves in the card payment, whose payee is the bank, and it stays with suppliers. STATUS says how to check both, and that the cutover goldens' cash-flow snapshots will differ on the two class lines only (totals the same), so the next cutover diff isn't read as a regression. Docs: rules.md B-14 rule 5 (the rule, its source quoted, the date and what it was before); fasb-asc.md (45-17(b) and (c) quoted exactly, with the guide's SHA-256); the handbook's entries section (name the agency as the party on a tax, fee, fine or penalty paid to a government; a shared payment named with both amounts; a government selling services added as a vendor; payroll remittances stay with pay; a fee on a card follows the card payment); fasb-asc.md also quotes 45-22 and 45-22A; bookspec example cash-flow.government-fees.toml (a filing fee and a lawyer on one organization-costs account, a license on taxes and licenses with no party, a penalty to a tax agency on the wrong account, paper from a supplier, an annual report paid through a registered agent, 37.00 the state's and 100.00 the agent's; every figure by hand) with a new `class.<a..g>` key in the cash_flow query (bookspec README; the runner checks every class the statement has is given); testing.md; STATUS. Tests: ledger-core tests/spec_cash_flow.rs `a_payment_to_a_government_is_other_operating` (the filing fee and a penalty to a tax agency (g); the same account paid to a lawyer, or with no payee, (d); its reversal next month keeps (g); a refund (c)), `a_government_payee_moves_a_fee_on_any_account` (a taxes_licenses license with no party (g); a payment shared half and half between a government and a printer split 50.00 (g) and 50.00 (d), the government alone all (g)), `a_shared_government_payment_splits_to_the_cent` (a third by percent of 100.01: 33.34 (g), 66.67 (d); amounts split as given; the reversal mirrors to the cent), `a_payroll_remittance_to_a_tax_agency_stays_pay` (withheld taxes remitted from a payable holding its payroll role, and pay on a salaries_wages account, stay (d) with the IRS named; the employer's tax on its own expense account is (g)), `a_government_selling_services_is_a_supplier` (postage to a vendor (d); given government_agency, (g): the limit the handbook guards); src cashflow.rs `tests` `a_government_part_rounds_half_to_even` and the proptest `a_government_part_sums_and_mirrors`; the bookspec example; from the P4 review, `a_reversal_takes_its_originals_payee` (a fee and its reversal next month land in one class, the chain's payee deciding: the books keep a chain's parties one, so reading the reversal's own parties is an equivalent mutant) and `a_shared_government_payment_a_member_paid_splits_both_ways` (a shared payment a member paid: each part with its own on_behalf; fails with the on-behalf part unsplit). docs/mcp-interface.md: books.cash_flow and the Roles paragraph say a government or tax agency payee makes a payment other operating, and a shared one two operating lines. Broken to confirm: without the payee check the five spec tests and the example fail; without the split for mixed payees the two shared-payment tests and the example (class.d -549.50) fail; without the payroll exclusion the payroll test fails; rounding toward zero fails both unit tests; without the tax-category route `operating_classes_follow_asc_230_10_45_25`, the second test and the example fail. The viewer's cash flow page, rendered on made-up books before and after: the fee moved from "Cash paid to suppliers and employees" to "Other operating cash payments", every total the same; and on made-up books with an annual report shared between the state and an agent: each part on its own class line, every total the same. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj	2026-10-22 19:31:18 -06:00
swaitsandClaude Opus 5.5	2ae93fb2d6	P3 review: the same figures agree across the pieces ... A distribution declared to a payable and then paid is financing when paid, the declaration disclosed (ASC 230-10-45-15(a)); a disposal's depreciation lines count as depreciation in the cash flow and the tax-basis K-1; an as-of asset list says the status of that day. Seam tests tie the members' statement, K-1, party totals, cash flow, 1099s, depreciation and the CPA package together on three dates. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj	2026-10-21 16:37:47 -06:00
swaitsandClaude Opus 5.5	eb4329bb2a	P3: the cash flow statement by ASC 230 (defect 1, D-35, D-42) ... Direct method with the operating reconciliation and noncash schedules; it foots by construction (Lean and Kani). Every non-cash account belongs to one section; reversals net; a member or lender paying for the company is cash borrowed and spent (D-42, constructive receipt and disbursement); property a member contributes stays noncash. The bookspec seed: one loader checks every example. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj	2026-10-21 09:35:32 -06:00